ADVENTIS Questions and Answers Rated A+

ADVENTIS Questions and Answers Rated A+ Board of Directors Hold management accountable and make board-level decisions about corporate strategy. Company Management Measure performance and make strategic, operating and financial decisions Creditors Measure creditworthiness, liquidity and bankruptcy Investors Make decisions on buying or selling equity investments Acquirers Determine valuation and make investment decisions Regulators Determine whether the company is opertating according to regulations and the law Revenue (or Sales) The amount charged for the delivery of goods or services Cost of Sales or Goods Sold The direct cost of producing revenue (like raw materials, direct wages) Gross Profit Revenue (less) cost of sales; indicates how efficiently labor and supplies are used in the production process Operating Expenses All other expenses required to run the business (management salaries, marketing, travel) Operating Income (or EBIT) Revenue (less) [COGS (plus) Operating Expenses]; indicates a company's earning power from ongoing operations Non-Operating Expenses Expenses or income not related to the regular business of the company (interest expense, restructuing expenses, etc) Corporate Taxes Local and federal income taxes the company incurs Net Income or Earnings Revenue (less) all company expenses; indicates the increase in shareholders' value resulting from operations Cash Current assests comprising currency or currency equivalents that can be accessed immediately Accounts Receivable The amount owed to an organization from the sale of its products of services Fixed Assets The value of assets and property that cannot easily be converted to cash and has a useful life of greater than one year (example: Property, Plant, and Equipment) Accounts Payable The amount owed to an organization's vendors Debt Amount of obligations owed to creditors Equity Cumulative shareholder investment (plus) cumulative net income Non-Cash Current Assets Represent all assets besid